1996 (8) TMI 188

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : Justice U.L. Bhat, President]. The common appellants in these two appeals are aggrieved by the rejection by the Assistant Collector of their refund claims and the refusal of the Collector of Central Excise (Appeals) to interfere. 2. Appellants manufacture industrial cables. These refund claims arise in regard to clearance of goods covered by three price lists dated 12-5-1980, 12-8-1980, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e price lists of 1980. Assistant Collector rejected the refund claims except in regard to freight on the ground that approval order had become final and the Collector (Appeals) declined to interfere on the ground that the claims were barred by limitation. 3. We do not understand the law to be that unless the approval orders are successfully challenged in appeal, refund cannot be claimed under Se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssessments were only provisional and the finalisation was made within six moths before the date of filing the refund claims. 6. Impugned orders are set aside and the refund claims are sent back to the Assistant Commissioner for fresh adjudication after giving an opportunity to the appellants to produce documents and after verifying whether the final assessments on monthly returns were made withi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X